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Anne M. Garvey
Department of Economics and Management, Faculty of Economics, Business and Tourism, Universidad de Alcalá, Plaza de la Victoria, 2, Alcalá de Henares, 28802 Madrid, Spain

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Journal article
Published: 11 February 2021 in Sustainability
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This study focuses on true and fair view (TFV) and fair presentation (FP) in financial statements. It questions if attitudes towards the true and fair override (TFO) condition, included in European Union (EU) legislation and International Financial Reporting Standards (IFRS), is indicative of a principles-based approach or lip service to a concept that is rarely applied. We address this subject because we consider that there should be a consensus and harmonisation on TFV—that TFO has a vital role within the principles-based framework, and while the accounting standard development process should limit the application of the TFO concept, in practice, it is an important reporting option. TFV/TFO harmonisation also has an important role in sustainability accounting, to reveal company actions which are influenced by more than just the objective of complying with the standards. In the empirical part, accounting experts from 24 European countries were surveyed. Their responses suggest a lack of clarity around the distinction between TFV and FP and a reluctance to consider, in practice, the application of the TFO. Drawing on behavioural theories—ostrich effect and comfort theory—we find explanations and reasoning behind attitudes to these cornerstone concepts. Specifically, we try to explain behavioural attitudes to TFV/FP and TFO positions, which defend uncompromising compliance with standards.

ACS Style

Anne Garvey; Laura Parte; Bridget McNally; José Gonzalo-Angulo. True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability 2021, 13, 1928 .

AMA Style

Anne Garvey, Laura Parte, Bridget McNally, José Gonzalo-Angulo. True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability. 2021; 13 (4):1928.

Chicago/Turabian Style

Anne Garvey; Laura Parte; Bridget McNally; José Gonzalo-Angulo. 2021. "True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting." Sustainability 13, no. 4: 1928.

Journal article
Published: 10 February 2021 in International Journal of Environmental Research and Public Health
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The study was carried out to examine the situation of university students from one month after the beginning of a very strict confinement process in Spain during the COVID-19 pandemic. Students responded to a survey which included the 7-item Generalized Anxiety Disorder Scale (GAD-7) together with other questions relating to their general well-being from the European Quality of Life Survey (EQLS). A total of 198 university students answered the web-based survey. The questionnaire was generated using Microsoft Forms and was explained and distributed online. The results indicated that around 18.7% of students were suffering from severe anxiety and 70.2% were suffering either mild or moderate anxiety at this point of the strict confinement process. The findings show that when emotional well-being (quality of sleep, the perception of feeling fear, death of a relative) is reduced and material well-being is negatively affected (income level) anxiety levels are increased. On the other hand, the results show that having good interpersonal relationships with family members and taking care of personal development (routines and habits that make them feel good) help reduce anxiety levels. The female students in the sample also suffered higher levels of anxiety than males during strict confinement.

ACS Style

Anne Marie Garvey; Inmaculada Jimeno García; Sara Helena Otal Franco; Carlos Mir Fernández. The Psychological Impact of Strict and Prolonged Confinement on Business Students during the COVID-19 Pandemic at a Spanish University. International Journal of Environmental Research and Public Health 2021, 18, 1710 .

AMA Style

Anne Marie Garvey, Inmaculada Jimeno García, Sara Helena Otal Franco, Carlos Mir Fernández. The Psychological Impact of Strict and Prolonged Confinement on Business Students during the COVID-19 Pandemic at a Spanish University. International Journal of Environmental Research and Public Health. 2021; 18 (4):1710.

Chicago/Turabian Style

Anne Marie Garvey; Inmaculada Jimeno García; Sara Helena Otal Franco; Carlos Mir Fernández. 2021. "The Psychological Impact of Strict and Prolonged Confinement on Business Students during the COVID-19 Pandemic at a Spanish University." International Journal of Environmental Research and Public Health 18, no. 4: 1710.

Research article
Published: 02 September 2020 in Economic Research-Ekonomska Istraživanja
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This paper develops an accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark, the “Swedish” actuarial balance is extended by adding an income statement fully explaining the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and in each period, included as income or expenses on the Income statement. This accounting framework integrates both contributory and social aspects of public pensions and discloses the real cost of the disability contingency and the redistribution through minimum pensions. Apart from Sweden, this proposal could be especially interesting for improving the reporting of public pensions in countries such as Poland, Italy, Latvia and Norway.

ACS Style

Anne M. Garvey; Manuel Ventura-Marco; Carlos Vidal-Meliá. Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits. Economic Research-Ekonomska Istraživanja 2020, 34, 292 -310.

AMA Style

Anne M. Garvey, Manuel Ventura-Marco, Carlos Vidal-Meliá. Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits. Economic Research-Ekonomska Istraživanja. 2020; 34 (1):292-310.

Chicago/Turabian Style

Anne M. Garvey; Manuel Ventura-Marco; Carlos Vidal-Meliá. 2020. "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits." Economic Research-Ekonomska Istraživanja 34, no. 1: 292-310.

Journal article
Published: 11 February 2019 in Journal of Financial Regulation and Compliance
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PurposeThis paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.Design/methodology/approachThe approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment.FindingsWhere a pension fund engages in asset liability matching and invests in “risk-free” assets, the term, quantity and duration/maturity of which is intended to match some or all of its scheme liabilities, the required accounting treatment potentially results in the sponsoring company’s financial statements reporting fluctuating surpluses or deficits each year which are potentially ill informed and misleading.Originality/valuePension scheme surpluses or deficits reported in the financial statements of listed companies are potentially very significant numbers; however, the dangers posed by theoretical nature of the calculation have largely gone unreported.

ACS Style

Bridget McNally; Anne M. Garvey; Thomas O’Connor. Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair? Journal of Financial Regulation and Compliance 2019, 27, 31 -42.

AMA Style

Bridget McNally, Anne M. Garvey, Thomas O’Connor. Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair? Journal of Financial Regulation and Compliance. 2019; 27 (1):31-42.

Chicago/Turabian Style

Bridget McNally; Anne M. Garvey; Thomas O’Connor. 2019. "Valuation of defined benefit pension schemes in IAS 19 employee benefits - true and fair?" Journal of Financial Regulation and Compliance 27, no. 1: 31-42.

Journal article
Published: 01 January 2017 in EDUCADE - Revista de Educación en Contabilidad, Finanzas y Administración de Empresas
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ACS Style

Anne M. Garvey; Laura Parte; José Antonio Gonzalo Angulo. The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework. EDUCADE - Revista de Educación en Contabilidad, Finanzas y Administración de Empresas 2017, 33 -55.

AMA Style

Anne M. Garvey, Laura Parte, José Antonio Gonzalo Angulo. The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework. EDUCADE - Revista de Educación en Contabilidad, Finanzas y Administración de Empresas. 2017; (8):33-55.

Chicago/Turabian Style

Anne M. Garvey; Laura Parte; José Antonio Gonzalo Angulo. 2017. "The assimilation of complex accounting concepts using the Cognitive Load Theory as a framework." EDUCADE - Revista de Educación en Contabilidad, Finanzas y Administración de Empresas , no. 8: 33-55.

Original articles
Published: 01 January 2005 in European Accounting Review
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This paper is a consideration of the role that ethics must play in accounting education followed by a set of implementation proposals. It is based on the lack of response by the profession in Spain, as in some other European countries, to the crisis produced by recent financial scandals, both at a national and international level. Three proposals are made in the paper to reintroduce ethics into accounting education. Firstly, a case is made for a more contextual learning of accounting standards. This would help to avoid teachers and future professionals becoming passive and blind adopters of accounting rules. Secondly, the paper advocates the introduction of ethical reasoning in all accounting courses, as the best way for students to understand that there is more to the preparation of accounts than just following accounting standards. Thirdly, the paper points critically to the lack of accountability by professionals who prepare financial statements in corporations and supports them being made more responsible for their actions. This set of proposals is seen to be consistent with the notion of an accounting profession that is ethical at an individual level and responsible at a social level.

ACS Style

Jose A. Gonzalo; Anne M. Garvey. In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators. European Accounting Review 2005, 14, 429 -439.

AMA Style

Jose A. Gonzalo, Anne M. Garvey. In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators. European Accounting Review. 2005; 14 (2):429-439.

Chicago/Turabian Style

Jose A. Gonzalo; Anne M. Garvey. 2005. "In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators." European Accounting Review 14, no. 2: 429-439.